1.audit 审计 4KB?g7_*
2.attestation 鉴证 j?ubh{Izm
3.credibility 可信赖程度 .f<,H+ m^
4.audit of financial statements 财务报表审计 Nxk'!:
5.agreed-upon procedures 执行商定程序 #yxYL0CcA:
6.high levels of assurance 高水平保证 {%}6d~Bg
7.compilation 编制 I9&<:`
8.reliability 可靠性 !H.lVA
9.relevance 相关性 ;]o^u.PC
10.professional skepticism 职业谨慎 \:28z
11.objectivity 客观性 [NDYJ'VGe
12. professional competence 专业胜任能力 #Ih(2T
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13.Senior/CPA-in-charge 项目经理 JH,bSb
14.audit engagement letter 业务约定书 y`Y}P1y*
15.recurring audit 连续审计 ;8kfgpM_
16.the client 委托人 <VsZ$
17.change CPA 更换注册会计师 A Mfu|%ZL
18.the existing CPA 现任注册会计师 jH/%Z5
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19.the successor CPA 后任注册会计师 Mi-9sW
20.the preceding CPA前任注册会计师 +6E<+-N
21.issue the audit report 出具审计报告 K?eo)|4)DB
22.expert 专家 nXW1 :
23.the board of directors 董事会 i<![i5uAI
24.knowledge of the entity‘ s business 了解被审计单位情况 `N,Jiw;bw
25.assess material misstatement risks评估重大错报风险 DzOJ{dF
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5n#&Hjb*F0
27.a general knowledge of —— 初步了解―――的情况 -^N '18:
28.a more knowledge of—— 进一步了解的情况 m>:ig\
29.the prior year‘s working papers 以前年度工作底稿 {(Z1JoSl
30.minutes of meeting 会议纪要 KwyXM9h6=
31.business risks 经营风险 -p~B
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32.appropriateness 适当性 MkG->*
33.accounting estimate 会计估计 |%9~W^b
34.management representations 管理层声明 N.rB-
35.going concern assumption 持续经营假设 N|d@B{a(
36.audit plan 审计计划 3".W
37.significant audit areas 重点审计领域 F.hC%Ncu
38.error 错误 L2tmo-]nw
39.fraud舞弊 _"TG:RP
40.modified or additional procedures 修改或追加审计程序 ,^T2hY`
41.misappropriation of assets 侵占资产 1Pc'wfj
42.transactions without substance 虚假交易 t?Znil|o
43.unusual pressures 异常压力 8ttw!x69)_
44.the suspected noncompliance 涉嫌存在违法行为 {)xrg sB
45.materialiy 重要性 _en 8hi@Z
46.exceed the materiality level 超过重要性水平 '?4[w]0J<
47.approach the materiality level 接近重要性水平 .!! yj,bQz
48.an acceptably low level 可接受水平 ? 'nMZ
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2|EoP-K7
50.misstatements or omissions 错报或漏报 Su^Z{ Ud`
51.aggregate 总计 b*7i&q'H
52.subsequent events 期后事项 Su~`jRN$
53.adjust the financial statements 调整财务报表 IS~oyFS
54.perform additional audit procedures 实施追加的审计程序 {^iV<>J
55.audit risk 审计风险 bSzb! hT`
56.detection risk 检查风险 H2p;J#cv@
57.inappropriate audit opinion 不适当的审计意见 F!'"mU<f
58.material misstatement 重大的错报 xCD+qP^
59.tolerable misstatement 可容忍错报 R/7l2 *
60.the acceptable level of detection risk 可接受的检查风险